Just noticed that the 8606 Inst indicate that once in the Roth IRA, the rolled over Roth 401K dollars from IRRs should go on line 22 instead of where I thought they should go (line 24). That will result in having to determine when this former IRR money is distributed from the Roth IRA is relation to other line 22 basis. When it is distributed is important because the pre tax amount of an IRR must be held 5 years to avoid the 10% recapture penalty. My question therefore is why the IRS wants this IRR money on line 22 instead of 24. ??